Which of the Following Internal Control Procedures Is Most Likely

Which of the following internal control procedures is most likely to be used in order to maintain accurate inventory records?

A) Perpetual inventory records are periodically compared with the current cost of individual inventory items.
B) A just-in-time inventory ordering system keeps inventory levels at a desired minimum.
C) Requisitions,receiving reports,and purchase orders are independently matched before payment is approved.
D) Periodic inventory counts are used to adjust the perpetual inventory records.